Annual Financial Statements 2010 of Bank Austria

Consolidated Financial Statements in accordance with IFRSs
Statement of Changes in Equity
of the Bank Austria Group for the year ended 31 December 2010
sub-
scribed
capital
capital
reserVes
retaiNed
earNiNgs
fOreigN
curreNcy
traNslatiON
reserVes iN
accOrdaNce
With ias 39 *)
actuarial
lOsses iN
accOrdaNce
With ias 19
share-
hOlders’
equity
Bank Austria · Annual Financial Statements 2010
(€ m)
NON-cONtrOlliNg
iNterests equity
as at 1 January 2009 1,469 5,327 8,425 –1,175 16 –558 13,505 733 14,237
Changes in the group of consolidated companies – 9 9
Shares in controlling companies –3 –3 –3
Recognised income and expenses 870 –552 132 –103 348 –169 178
Dividend paid – –34 –34
Other changes – –
as at 31 december 2009 1,469 5,325 9,295 –1,727 148 –660 13,850 539 14,388
*) Reserves in accordance with IAS 39 1 Jan. 2009 31 Dec. 2009
Cash flow hedge reserve –13 62
Available-for-sale reserve 29 86
Total 15 148
of which reserves of companies classified as held for sale –27
sub-
scribed
capital
capital
reserVes
retaiNed
earNiNgs
fOreigN
curreNcy
traNslatiON
reserVes iN
accOrdaNce
With ias 39 *)
actuarial
lOsses iN
accOrdaNce
With ias 19
share-
hOlders’
equity
NON-cONtrOlliNg
iNterests equity
as at 1 January 2010 1,469 5,325 9,295 –1,727 148 –660 13,850 539 14,388
Capital increase 212 1,788 2,000 2,000
Transaction costs of capital increase –15 –15 –15
Changes in the group of consolidated companies – 4 4
Shares in controlling companies –1 –1 –1
Recognised income and expenses 826 394 –37 –86 1,097 50 1,147
Dividend paid – –47 –47
Other changes – –
as at 31 december 2010 1,681 7,096 10,121 –1,334 111 –746 16,931 546 17,476
*) Reserves in accordance with IAS 39 1 Jan. 2010 31 Dec. 2010
Cash flow hedge reserve 62 93
Available-for-sale reserve 86 18
Total 148 111
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